2010 (2) TMI 1110 - HC - VAT and Sales Tax

Summary

Issues: Impugned order of assessment challenged on non-production of documents, delay in passing order, discrepancy in reported turnover, failure to appear before respondent, relief sought in writ petition.

The judgment by the High Court of Madras, delivered by Justice Jyothimani, addresses the challenge to an impugned order of assessment on various grounds. The petitioner had requested a copy of the godown bound note for clarification, which was not provided before the assessment order was passed. The court noted that although the petitioner had requested the note in 2007, no objections or documents were submitted when called upon by the assessing authority in 2009. The court highlighted that there is no specific time limit for passing an order once a pre-assessment notice is issued, and the petitioner could have appealed within 30 days of receiving the assessment order if the lack of the godown bound note hindered proper explanation.

The impugned order mentioned a discrepancy in turnover reported by the petitioner and the turnover demanded by the respondent. The court observed that despite multiple summons, the petitioner did not appear before the respondent. The judgment emphasized that the court cannot direct the respondent to issue fresh orders, and if the petitioner has reasons for not filing objections due to the missing document, it should be explained before the appellate authority for an effective defense. Consequently, the writ petition was dismissed, granting the petitioner the liberty to file an appeal within 15 days. The appellate authority was directed to consider the appeal without rejecting it based on limitation, ensuring a decision within three months, taking into account the defense presented in the writ petition. No costs were awarded, and related motions were closed as per the judgment.